ORDER :

1. Assessee - Appellant (hereinafter referred to as the "Assessee") imported watch parts for use in the manufacture of wrist watches. Import duty in the sum of Rs. 11,79,199 was imposed. Assessee did not deposit the import duty in cash but made a debit in the Duty Entitlement Pass Book (for short "DEPB"). Some of the parts imported were found to be defective/unusable. Assessee applied for re - exporting the same which was allowed. After re - export, Assessee filed a claim for duty drawback of Rs. 11,79,199 under Section 74 of the Customs Act, 1962.

2. A show cause notice was issued to the Assessee as to why the duty drawback claimed be not rejected on the ground that the goods were not easily identifiable. Reply to the show cause notice was given.

3. The authority - in - original vide his order dated, 13th October, 1999 rejected the claim of the Assessee on the ground that the goods were not identifiable on physical examination. Being aggrieved, Assessee filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) by his order dated, 14th February, 2000 accepted the appeal and remanded the matter to the assessing officer for de nove consideration.

4. A second show